The Belgian federal government continues its reform of the Belgian labour market. On 3 February 2026, a new draft act was published. It still needs to go through the full legislati…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
Dans un lourd contexte de crise et de réformes des procédures collectives au niveau international, notre législateur adoptait il y a trois ans déjà la…
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The benefits of introducing a non-recurring result-tied bonus (NRRB) plan within a company are not to be overlooked. Any employer wishing to award an …
Read MoreA think tank “Transport 2012” was dedicated to the specifics of the ports and has brought together Philippe Matthis (Managing Assistant Director), Emi…
Read MoreIn the near future the demographic growth in Brussels will be considerable: by 2020, there will be between 140,000 and 240,000 additional people. This…
Read MoreThe first think tank of the project “Transport 2012” led by CMS DeBacker focused on the issue of important transport facilities and their evolution as…
Read MoreSince January 1st 2012, the calculation of the amount of the advantage in kind of a car company has been changed for the employee who has a company ca…
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Fiscal residency Recent jurisprudence reconfirms the importance of the correct interpretation and of the substance requirements for the "permanent hom…
Read MoreThe name of the early retirement has been modified – one speaks henceforth about “unemployment with employers’ intervention” (abbr. “UEI”) –, it is no…
Read MoreThe Law of December 28, 2011 and the Royal Decree of December 28, 2011 modifying the Royal Decree of May 3, 2007 on the system of early retirement in …
Read MoreIn order to face up the ageing of the Belgian population, the government has inserted in the project of general politic applicable for 2011 measures r…
Read MoreAdvisory Committees provide the advantage of a specialised Board of Directors dedicated to an optimised management of the company. Legal overview of t…
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Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…
Read MoreIt is quite common for a third party to participate in meetings of a board of directors of a limited liability company. Does the duty of discretion im…
Read MoreA judgment of the Court of Cassation of 9 December 2010 has brought an end to the discussion on the datum of valorisation of the shares of a company i…
Read MoreThe new law of 8 January 2012 allows a mother company owning at least 90% of the shares of one of its subsidiaries to purchase the shares of minority …
Read MoreA new proposal of European regulation intends to introduce civil liability of credit rating agencies towards investors.
Read MoreA draft law aimed at amending the conditions of the pledge over moveable assets has been discussed and proposed by a group of experts. The proposals m…
Read MoreThe transposition of the Collateral Directive into Belgian law did not satisfy to the market needs. Only the pledges on financial instruments are take…
Read MoreIn its last circular, the FSMA expanded the reporting duties of management institutions.
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Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…
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